SEC Comment Letter 0000000000-24-008674 to Lightwave Logic, Inc. (LWLG) (CIK 0001325964) (LWLG)
Lightwave Logic, Inc. (LWLG) (CIK 0001325964)
Date: July 30, 2024 · CIK: 0001325964 · Accession: 0000000000-24-008674
AI Filing Summary & Sentiment
File numbers found in text: 333-281059
Letter
July 30, 2024 James S. Marcelli President Lightwave Logic, Inc. 369 Inverness Parkway, Suite 350 Englewood, CO 80112 Re:Lightwave Logic, Inc. Registration Statement on Form S-3 Filed July 26, 2024 File No. 333-281059 Dear James S. Marcelli: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Clayton Parker, Esq.
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July 30, 2024
James S. Marcelli
President
Lightwave Logic, Inc.
369 Inverness Parkway, Suite 350
Englewood, CO 80112
Re:Lightwave Logic, Inc.
Registration Statement on Form S-3
Filed July 26, 2024
File No. 333-281059
Dear James S. Marcelli:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Clayton Parker, Esq.